Agencia Comercial Spirits Ltd (Class A) (AGCC) — RQD Stock Rating Cockpit

Per the Roarable RQD rating, AGCC scores 44 out of 100, earning a letter grade of D and the verdict label "Roarable Sell — Underperform / Distribution Warning." The five pillars are:

• Fundamental Cash Engine (7 / 20): ROIC of 1.4% and an FCF yield of -0.86%. This is the weakest pillar relative to its weight, indicating the business is not currently converting capital into free cash flow at a level the rating system considers strong.
• Whale 13F Flow (9 / 20): Reflects institutional accumulation and options positioning. The source does not itemize holder-level activity (see the Analyst View section), so the score cannot be traced to specific filings.
• Insider Conviction (5 / 20): Reflects SEC Form 4 and Congressional PTR cluster flow. This is the lowest pillar score, suggesting insider and congressional activity does not provide strong conviction support.
• Macro Regime Fit (10 / 20): Beta of 1.0, indicating market-equivalent sensitivity, with sector sensitivity contributing to the score.
• Forensic Balance Sheet (13 / 20): Altman Z-Score of 26, Piotroski F-Score of 4 out of 9, and Debt/Equity of 0.5. This is the strongest pillar, though the Piotroski F-Score sits in the lower half of its scale.

For a prospective investor evaluating the stock today, the rating points to weak current cash generation and low insider conviction as the primary concerns. The balance-sheet pillar offers some support, and the stock's recent price move (+5.73%) and its wide 52-week range ($4.71 - $25.73) indicate high price volatility. Valuation cannot be assessed on earnings multiples because P/E and EPS are not available in source data. Upside drivers would need to come from improving cash conversion and rising ROIC; the source data does not establish these.

Agencia Comercial Spirits Ltd (Class A) is listed on NASDAQ under ticker AGCC. Per the company profile, it operates in the Consumer Staples sector within the Beverages (Production/Distribution) industry. The source data does not specify its products, customer base, or revenue model beyond the sector and industry classification. Its reported revenue base is small in the financial data provided (see Financial Trend).

Per the market data, gross margin is 30.4%, operating margin 12.6%, and net margin 9.8%, with ROIC at 1.4%. Per the Roarable RQD rating, the Altman Z-Score is 26 and the Piotroski F-Score is 4 out of 9, with Debt/Equity of 0.5. Reported free cash flow was negative in each period shown, and FY 2025 FCF of $-7.5M is the largest negative figure in the table. The debt figure is N/A for FY 2025 and FY 2023.

Per the recent news section, all six items relate to AGCC and carry a YELLOW light and a MARKET WIRE impact label. The headlines center on AI computing infrastructure:

• A conditional land acquisition for AI computing infrastructure in Indonesia (reported by Yahoo Finance, and repeated in a second Yahoo Finance item).
• A long-term AI computing capacity arrangement (Yahoo Finance).
• A TradingView estimates item and a Benzinga intraday movers item listing AGCC alongside other consumer discretionary names.
• A Stock Titan item stating that the AI deal brings no revenue on its own and that the company pays for accepted computing resources whether used or not. This is the most significant risk item in the feed, as it describes a cost commitment without direct revenue.

Risk watch items: the conditional nature of the land deal, the payment obligation described in the Stock Titan item, and the disconnect between the AI-infrastructure headlines and the company's beverage classification. Per the Butterfly Supply-Chain Graph, no proprietary signals are recorded.

Per the Butterfly Supply-Chain Graph, the supply chain field is NONE, no butterfly links are recorded, and no proprietary signals are present. Upstream and downstream dependencies, sector correlations, and bottlenecks cannot be mapped from the source data. The news feed suggests a possible second-order dependency on AI computing capacity arrangements, which the graph does not confirm. Investors should watch whether the AI infrastructure commitments create cost obligations that compete with the company's beverage operations for capital.

• What is the composition of the reported $15.8M cash balance, and how much is committed to the conditional AI infrastructure arrangements?
• What are the terms and dollar amounts of the AI computing capacity payment obligations described as payable whether used or not?
• Why is debt reported as N/A for FY 2025 and FY 2023, and what is the company's current debt load?
• What drives the negative FCF in FY 2025 ($-7.5M) despite positive reported net income of $0.6M?
• Which products and customers generate the beverage revenue, and how does that business relate to the AI infrastructure strategy?